Qualified Expenses

Qualifying Health Care Expenses

Acupuncture
Alcoholism treatment
Ambulance
Artificial limbs
Artificial teeth
Asthma treatments
Body scans
Braille books and magazines
Breast reconstruction surgery following mastectomy
Chiropractors
Co-insurance amounts
Copayments
Deductibles
Dental sealants
Dental treatment
Diagnostic items/services
Drug addiction treatment
Drug overdose, treatment of
Guide dog; other service animal
Hospital services
Immunizations
Laboratory fees
Lodging at a hospital or similar institution
Mastectomy-related special bras
Medical alert bracelet or necklace
Medical Supplies
Obstetrical expenses
Occlusal guards to prevent teeth grinding
Operations
Optometrist
Organ donors
Orthodontia
Osteopath fees
Oxygen
Physical exams
Physical therapy
Preventive care screenings
Prosthesis
Psychiatric care
Screening tests
Seeing eye dog
Sleep deprivation treatment
Smoking cessation programs
Speech therapy
Surgery
Television for hearing impaired persons
Therapy
Transplants
Transportation expenses for person to receive medical care
Vaccines
Vision Care (including eyeglasses, contact lenses, Lasik surgery)
Wheelchair
X-ray fees

Qualifying Over-The-Counter (OTC) Items

Acne treatment
Allergy medicine
Antacids (Examples: Maalox, Prilosec OTC, Zantac)
Antibiotic ointments (Examples: Bacitracin, Neosporin)
Anti-itch creams (Examples: Benadryl, Cortaid, Ivarest)
Arthritis gloves
Aspirin
Bactine
Bandages (Examples: Band- Aid, Curad, Ace)
Blood pressure monitoring devices
Calamine lotion
Carpal tunnel wrist supports
Cold/hot packs
Cold medicine (Examples: Comtrex, Sudafed)
Cold medicine (Examples: Comtrex, Sudafed)
Contact lenses, materials and equipment
Cough suppressants (Examples: Pediacare, Robitussin, cough drops)
Crutches
Decongestants (Examples: Dimetapp, Sudafed)
Dentures, denture adhesives
Diabetic supplies (including Insulin)
Diaper rash ointments and creams (Example: Desitin)
Diarrhea medicine (Examples: Imodium, Kaopectate)
Eczema treatments
Expectorants (Examples: Comtrex, Robitussin)
First aid cream
First aid kits
Gauze pads
Hearing aids
Hemorrhoid treatments (Example: Preparation H)
Insect bite creams and ointments (Examples: Benadryl, Cortaid)
Laxatives (Example: Ex-Lax)
Medical monitoring and testing devices
Menstrual pain relievers
Motion sickness pills (Examples: Bonine, Dramamine)
Nasal strips or sprays
Orthopedic shoe inserts
Pain relievers (Examples: Advil, Aspirin, Tylenol)
Petroleum jelly
Pregnancy test kits
Reading glasses
Sinus medications (Example: Sudafed)
Support braces
Sunburn creams and ointments
Sunscreen
Thermometers
Throat lozenges (Examples: Cepacol, Chloraseptic)
Toothache and teething pain relievers (Example: Orajel)
Walkers
Wart remover treatment
Yeast infection medications

Eligible Menstrual Product Expenses

Tampons
Pads
Liners
Cups
Sponges
Other similar products used by individuals with respect to menstruation

Qualifying Personal Protective Equipment (PPE)

Personal Protective Equipment (PPE), such as masks, hand sanitizer, and sanitizing wipes, for the primary purpose of preventing the spread of COVID-19, are eligible expenses.

Potentially Qualifying Health Care Expenses

A Certification of Medical Necessity Form must be completed by your physician.

AA meetings, transportation to and from
Alternative healers
Birthing classes
Blood storage
Books, health related
Childbirth classes
Counseling
Dyslexia treatment
Fitness programs
Gambling problem, treatment for
Health club fees
Home improvements (such as exit ramps, widening doorways, elevator, etc.)
Hypnosis
Lactation consultant
Lamaze classes
Language training
Lead-based paint removal
Lodging of a companion
Long-term care services
Massage therapy
Mineral supplements
Nursing services
Nutritionist’s expenses
Occupational therapy
Personal trainer fees
Psychoanalysis
Psychologist
Varicose veins, treatment of
Veterinary fees (service animals)
Weight loss programs

Potentially Qualifying OTC Expenses

Items in this category require a Certification of Medical Necessity form completed by your physician.

Air conditioner
Air purifier
Allergy treatment products; household improvements to treat allergies
Chondroitin
Compression hose
Dietary supplements
Fiber supplements
Glucosamine
Herbs
Holistic or natural healers, dietary substitutes, and drugs and medicines
Humidifier
Incontinence supplies
Nutritional supplements
Probiotics
Rehydration solution (Example: Pedialyte)
Retin-A
Rogaine
Special foods
Sunglasses
Treadmill
Vitamins
Wigs

Ineligible Health Care Expenses

Appearance improvements
Car seats
Controlled substances in violation of federal law
Cosmetic procedures
Ear piercing
Electrolysis or hair removal
Funeral expenses
Hair removal and transplants
Household help
Illegal operations and treatments
Late fees (e.g., for late payment of bills for medical services)
Maternity clothes
Mattresses
Missed appointment fees
Recliner chairs
Tanning salons and equipment
Teeth whitening
Veneers

Ineligible OTC Expenses

Dental floss
Deodorant
Diet foods
Face creams
Hair colorants
Mouthwash
Perfume, Cologne
Permanent waves
Safety glasses
Shampoos
Shaving cream or lotion
Skin moisturizers, hand lotion
Soaps
Toiletries
Toothbrushes
Toothpaste

Eligibility rules for OTC items may change. The ability to pay for eligible items with the Health Spending Card may vary by merchant and is dependent on the merchant’s IIAS system.

Eligible Dependent Care Expenses

Care in your home, someone else’s home, or in a daycare center for child care and/or eldercare. Licensing requirements may apply.
Registration fees for a daycare
Before and after school care for children under age 13
Education expenses for a child not yet in kindergarten, such as nursery school expenses
Expenses paid to a relative are eligible, however, the relative cannot be under age 19, your spouse, child or a tax dependent
Day camp (not overnight) expenses if the camp qualifies as a daycare center

Note: This is not a comprehensive list and is subject to change at any time and without notice. Items listed in each category may be reclassified into another category depending on future IRS guidance.

Reimbursement for any items contained on this list are also subject to the terms and conditions of your employer plan.

The content of these materials is general in nature and is for informational purposes only. It does not constitute legal or tax advice.